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Bombay HC rules fantasy sports to be a game of skill, approves Dream11’s format and

manner of payment of GST

On a PIL, the Bombay High Court ruled that the fantasy game offered by Dream 11 is a game
of skills and the business is not evading tax. The court observed that Rule31A of the Central
GST rules applied only to ‘gambling’ or ‘betting’ services, where 28% GST is payable on the
face value of the bets. Since the game does not amount to gambling, the business is correctly
paying 18% GST.

Justice Mudgal Trophy for Lawyers & Law Students: Texas Hold ‘Em Poker – a
definite Game of Skill

In this article, the author highlights the similarity between lawyer and a poker play and how
poker is a game of skills. An online poker tournament, in the name of Justice Mukul Mudgal,
is being held exclusively for the members of the legal fraternity. Games such as Poker are
also promoted by business schools. The judiciary has held that poker is a game of skills and
not game of chance, and hence, legal. In court, like in a poker, the best player is not based on
luck, instead on the skills and ability to calculate precise odds and bet on positive
expectations and predictable outcomes.

Calcutta HC once again reiterates that poker games cannot be stopped

The Jalpaiguri bench of the Calcutta High Court held poker is ipso facto not included in the
definition of gaming or gambling under Section 2(1)(b) of the West Bengal Gambling and
Prize Competition Act, 1957 and the police does not have a unlimited licence to enter the
poker room and investigate. The petition was filed by Indian Poker Association against police
harassment by interfering in the game. The police can act only if there is a complaint of
gambling.

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